Portugal VAT Calculator (IVA, 23%)
This calculator works out Portuguese VAT (IVA, Imposto sobre o Valor Acrescentado) both ways and across the country's three regions. The mainland applies a standard rate (taxa normal) of 23%, an intermediate rate (taxa intermédia) of 13% and a reduced rate (taxa reduzida) of 6%; Madeira and the Azores, as autonomous regions, use lower rates. Type an amount, choose whether to add the tax to a net price or pull it out of a price that already includes it, and set the rate for the good or service. The tool splits the operation into incidência (the taxable base), valor do IVA and total, exactly as it appears on any invoice (fatura) issued in Portugal.
The result is shown with the local currency symbol. In mainland Portugal the standard rate is 23%; for goods or services with an intermediate (13%) or reduced (6%) rate, adjust the rate. Madeira and the Azores use their own lower rates.
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How it works
A Portuguese fatura always breaks down into three lines: the incidência (the amount before tax), the rate applied and the valor do IVA (the tax itself). Adding IVA starts from that base: an electrical repair quoted at 200 € at the standard rate adds 46 € of tax (23% of 200) and leaves an invoice of 246 €. Pulling IVA out runs the other way, starting from a total that already contains it: a book priced at 15.90 € in the shop is taxed at the 6% reduced rate, so its base is 15 € and the embedded tax 0.90 € — the pre-tax amount is recovered by dividing 15.90 by 1.06. Because the tax is charged on the base and never on the total, the IVA you extract from a tax-inclusive price is not the same as applying the rate to the finished total.
Portugal's VAT rates in 2026
Portugal is the only country in the European Union with three sets of rates depending on the territory. The VAT Code (Código do IVA) sets the mainland rates, and the autonomous regions of Madeira and the Azores lower them under their fiscal autonomy. The same product therefore carries a different IVA depending on where it is sold or where the service is supplied:
| Rate | Mainland | Madeira | Azores | Applies to |
|---|---|---|---|---|
| Standard | 23% | 22% | 16% | Clothing, electronics, appliances, fuel, alcoholic drinks, soft drinks and everything not listed under a lower rate |
| Intermediate | 13% | 12% | 9% | Restaurant and catering services (food and non-alcoholic drinks served), table wine, still water and some canned goods in List II |
| Reduced | 6% | 4% | 4% | Bread, milk, meat, fish, fruit and vegetables; medicines; books, newspapers and magazines; public transport and tickets to cultural events |
Asking for a fatura with your NIF, and the e-fatura portal
When you pay in Portugal, tills ask whether you want a «fatura com contribuinte» — that is, to attach your tax identification number (NIF) to the receipt. It changes neither the price nor the IVA, but it records the purchase in your name on the tax authority's e-fatura portal. That record underpins several deductions in the IRS (Portugal's income tax return): a share of the IVA paid in restaurants, hairdressers, garages, vets and a few other sectors becomes deductible, and health, education or housing expenses only count if the invoice carries your NIF. That is why people in Portugal routinely give their tax number even on the smallest purchase — every registered fatura shaves a little off next year's income tax.
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Preguntas frecuentes
- Why do Madeira and the Azores have lower VAT than the mainland?
- Because they are autonomous regions with the power to cut the national rates. The Constitution and each region's statute let them reduce mainland IVA by up to 30% to offset the extra costs of being islands far from the mainland. The standard rate therefore drops from the mainland's 23% to 22% in Madeira and 16% in the Azores, with the other rates scaled down in the same proportion.
- Which goods and services carry the 13% intermediate rate?
- The intermediate rate is the least familiar one. It mainly covers restaurant and catering — the food and non-alcoholic drinks served in a restaurant or café — along with table wine, certain canned goods and other items in List II of the VAT Code. It sits between basic foods at 6% and general spending at 23%.
- What is the point of asking for a fatura with a NIF?
- Asking for the invoice with your tax number (NIF) records the purchase on the tax authority's e-fatura portal. That record feeds the IRS deductions: part of the IVA from sectors such as restaurants, hairdressers or garages is deducted automatically, and health, education or housing costs only qualify if the invoice carries your NIF. It doesn't change what you pay, but it changes what you get back when you file.
- In a restaurant, is the VAT 13% or 23%?
- It depends on what you order. Food and non-alcoholic drinks served are taxed at the 13% intermediate rate. But alcoholic drinks — wine, beer, spirits — and soft drinks and juices rise to the 23% standard rate. That is why a single bill can mix the two rates, each on its own line of the fatura.
- How do I take the IVA out of a price that already includes it?
- Choose «Remove VAT», type the final price and pick the matching rate. The tool divides the total by 1.23 for the standard rate (or by 1.13 and 1.06 for the others) to return the pre-tax base, and shows the valor do IVA contained separately. On 24.60 € at 23%, the base is 20 € and the IVA 4.60 €.